Uganda levies VAT on non-resident e-services
- Dec 20, 2018 | Richard Asquith
![Uganda levies VAT on non-resident e-services](/content/dam/avalara/public/editorial/vatlive/VAT%20BANNERS-04.png)
Uganda has announced plans to levy its 18% VAT on non-resident providers of digital and electronic services to consumers. This includes: downloads or streaming media; apps; software; advertising services; SaaS services; cloud storage; websites; e-learning; betting; and broadcasting.
There is an annual VAT registration threshold of UGX 15million. After this, foreign providers will have to VAT register and complete monthly returns disclosing VAT collected and due.
![](/content/dam/assets/photography/headshots/richard-asquith-300-min.jpg)
VP Global Indirect Tax
Richard Asquith
![](/content/dam/assets/photography/headshots/richard-asquith-300-min.jpg)
VP Global Indirect Tax
Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara